Financial Year	Face Value (₹)	Dividend Per Share(₹)	% of Dividend
1995-96	10	1.50	15
1996-97	10	3.00	30
1997-98	10	4.50	45
1998-99	10	6.00	60
1999-00	10	3.00	30
2000-01	10	3.50	35
2001-02	10	3.50	35
2002-03	10	1.50	15
2003-04	10	1.50	15
2004-05	10	2.00	20
2005-06	10	2.50	25
2006-07	10	3.50	35
2007-08	10	3.50	35
2008-09	2	0.80	40
2009-10	2	2.90	145
2010-11 – Special Dividend	2	2.00	100
2010-11	2	2.60	130
2011-12	2	3.78	189
2012-13	1	2.52	252
2013-14	1	3.23	323
2014-15	1	3.61	361
2015-16 – Interim & Final	1	4.25	425
2016-17	1	4.25	425
2017-18 - Interim	1	2.00	200
2017-18	1	2.15	215
2018-19 – Interim	1	2.00	2.00
2018-19 – Final	1	5.08	508
2019-20 – 1st Interim	1	6.00	600
2019-20 – 2nd Interim	1	5.00	500
2020-21 – Interim	1	5.00	500
2020-21 – Final	1	6.00	600
2021-22 – Interim	1	4.00	400
2021-22 - Final	1	0.5	50%
2022-23 - Interim	1	2.90	290%
2022-23 - Final	1	3.20	320%
2023-24 – Interim	1	4.90	490%
2023-24 – Final	1	5.10	510%
2024-25 – Interim	1	5.30	530%

In terms of Section 124 of the Companies Act, 2013, read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 and the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2017, all unpaid or unclaimed dividends are required to be transferred by the Company to the Investor Education and Protection Fund (“IEPF”) established by the Central Government, after completion of seven (7) years.

Accordingly, the company has transferred the unpaid/ unclaimed amount pertaining upto Final Dividend for the financial year 2016 - 17 to the IEPF.

Information relating to due dates for transfer of unclaimed/unpaid dividends to IEPF is provided herein below.

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The Finance Act, 2020 has replaced the Dividend Distribution Tax (DDT) with the classical system of dividend taxation, hence dividend income is now taxed in the hands of the shareholders. In the light of the above changes, under the Income-tax Act, 1961 (Act), companies paying dividend are required to withhold tax at the applicable tax rates (for Resident shareholder at 10% with valid Permanent Account Number (PAN) or at 20% without/invalid PAN and for Non-Resident shareholders at the rates prescribed under the Act or Tax Treaty, read with Multilateral Instruments, if applicable).

For Resident Shareholder(s):

Particulars	Applicable TDS Rate	Documents required (if any)
With PAN	10%	Update the PAN, if not already done. with the depositories (in case of shares held in Demat mode) and with the Company's Registrar and Transfer Agents - Cameo Corporate Services Limited at https://investors.cameoindia.com (in case of shares held in physical mode).
Without PAN/ Invalid PAN	20%	N. A.
Failed to link PAN with Aadhaar	20%	N. A.
Submit Form 15G/ Form 15H	NIL	Declaration in Form No. 15G (applicable to resident individual)/ Form 15H (applicable to resident individual who is 60 years and older), fulfilling certain conditions under the Act. Form 15G / 15H can be downloaded from https://investors.cameoindia.com. There is also provision to upload the 15G/15H in the website https://investors.cameoindia.com provided by the Company's Registrar and Share transfer agent M/s Cameo Corporate Services Limited.
Submit Order under Section 197 of the Act	Rate provided in the Order	Lower/NIL withholding tax certificate obtained from Income Tax authority.
Shareholders to whom Section 194 of the Act is not applicable	NIL	Documentary evidence that the said provisions are not applicable.
Persons Covered under Section 196 of the Act (e.g., Mutual Funds, Govt., RBI)	NIL	Documentary evidence that the shareholder is covered under Section 196 of the Act and Declaration that their income is exempt under Section 10 (23D) of the Income Tax Act, 1961 and therefore no TDS is required under Section 196 (iv) of the Income Tax Act, 1961.
Alternative Investment Funds (AIF) registered with SEBI	Nil	AIF established/incorporated in India - Self- declaration that its income is exempt under Section 10 (23FBA) of the Income Tax Act, 1961 and they are governed by SEBI regulations as Category I or Category II AIF along with self- attested copy of the PAN card and registration certificate

Further, no withholding of tax is applicable if the dividend payable to resident individual shareholders is up to Rs. 10,000 p.a. within a financial year.

We would like to inform the shareholders regarding the revised provisions of the Income Tax Act, 1961 ("the Act"), as amended by the Finance Act, 2020 and the relevant documentation required to be furnished by the shareholders to the Company.

As you may be aware that as per the revised provisions of the Income Tax Act 1961 ("IT Act"), dividends paid or distributed by a company after April 1, 2020 are taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source at the applicable rates ("TDS") at the time of making the payment of dividends as and when declared by the Company. However, no withholding of tax is applicable if the dividend payable to resident individual shareholders having valid PAN is less than Rs. 10,000 per annum

The TDS would vary depending on the residential status of the shareholder and documents submitted by them and accepted by the Company in this regard. Accordingly, the dividend, when declared, will be paid after deducting TDS.

The following table below provides a brief of the applicable TDS provisions under the Act for Resident and Non-Resident shareholder(s) categories along with the required documents.

For Non-Resident Shareholder:

Particulars	Applicable TDS Rate	Documents required (if any)
Non-resident shareholders including Foreign Institution Investors (FIIs) / Foreign Portfolio Investors (FPIs)	20% (plus applicable surcharge and cess) OR Tax Treaty Rate** (Whichever is lower)	Non-resident shareholders may opt for tax rate under Double Taxation Avoidance Agreement ("Tax Treaty"). The Tax Treaty rate shall be applied for tax deduction at source on submission of the following documents to the Company: Self-attested copy of the PAN Card, if any, allotted by the Indian authorities Self-attested Tax Residency Certificate (TRC) obtained from the tax authorities of the country of which the shareholder is a resident Electronically filed Form 10F via https://eportal.incometax.gov.in/ Self-declaration covering the following: Download PDF Shareholder is and will continue to remain a tax resident of the Country of its residence during the financial year for which it is declared Shareholder is eligible to claim the beneficial DTAA rate for the purposes of tax withholding on dividend declared by the Company Shareholder has no reason to believe that its claim for the benefits of the DTAA is impaired in any manner Shareholder is the ultimate beneficial owner of its shareholding in the Company and dividend receivable from the Company Shareholder does not have a taxable presence or a permanent establishment in India during the financial year for which it is declared
Submitting Order u/s 197 of the Act (i.e. lower or NIL withholding tax certificate)	Rate provided in the Order	Lower/NIL withholding tax certificate obtained from tax authority.

** The Company is not obligated to apply the beneficial Tax Treaty rates at the time of tax deduction/withholding on dividend amounts. Application of beneficial Tax Treaty Rate shall depend upon the completeness of the documents submitted by the Non-Resident shareholder and review to the satisfaction of the company.

1. As per Section 139AA of the Income Tax Act, every person who has been allotted a PAN and who is eligible to obtain Aadhaar, shall be required to link the PAN with Aadhaar. In case of failure to comply to this, the PAN allotted shall be deemed to be invalid/inoperative and tax shall be deducted at the rate of 20% as per the provisions of section 206AA of the Act. The Company will be using functionality of the Income-tax department for the above purpose. Provisions will be effective from July 1, 2023. Shareholders may visit https://www.incometax.gov.in/iec/foportal/ for FAQ issued by Government on PAN Aadhar linking.
2. Shareholders who are exempted from TDS provisions through any circular or notification may need to provide documentary evidence in relation to the same to enable the Company in applying the appropriate TDS on Dividend payment to such shareholder. The aforesaid documents, as applicable, are required to be duly completed, signed and shall be sent to investor@cameoindia.com or investorservices@amararaja.com. The Company shall determine the appropriate TDS / withholding tax rate applicable based on the declarations received by it as on the Record Date(s) fixed by it for the dividend(s) proposed, if any.
3. The updation of PAN, submission of Form 15G/15H, submission of documents including declaration from non-resident shareholders and any documents submission with regard to TDS shall reach the RTA at investor@cameoindia.com.
4. The above communication on TDS sets out the provisions of the law in a summary only and does not purport to be a complete analysis or listing of all potential tax consequences. Shareholders should consult with their own tax advisors for the tax provisions that may be applicable to them.
5. Kindly note that no claim shall lie against the Company for the tax deducted at source on Dividend. It may further be noted that in case the tax on said dividend is deducted at a higher rate in absence of receipt of the aforementioned details/documents from the shareholders, the shareholders may file return of income and claim refund of tax, as appropriate.
6. The Company shall arrange to email the soft copy of TDS certificate at your registered email ID in due course, post payment of the dividend. Shareholders will also be able to see the credit of TDS in Form 26AS, which can be downloaded from their e-filing account at https://www.incometaxindiaefiling.gov.in/
7. If the tax is deducted at a higher rate in absence of receipt of or satisfactory completeness of the afore-mentioned details / documents by Company before Dividend Processing Period, the shareholder(s) may claim an appropriate refund in the return of income filed with their respective Tax authorities.
8. In the event of any income tax demand (including interest, penalty, etc.) arising from any misrepresentation, inaccuracy or omission of information provided / to be provided by the Shareholder(s), such Shareholder(s) will be responsible to indemnify the Company and also, provide the Company with all information / documents and co-operation in any appellate proceedings.
9. In the event the registered shareholder intends to transfer the TDS credit on the dividend income to other persons as per Rule 37BA of the Income Tax Act 1962, such shareholder is required to submit the duly signed Declaration containing the name, address and PAN of the person to whom the TDS credit is to be given and the reasons for giving the credit to such person. Incomplete declaration forms will not be entertained by the company for transfer of TDS credit. The registered shareholder shall indemnify the Company for any incorrect or misleading information furnished in the Declaration.
10. Needless to mention, valid Permanent Account Number ("PAN") will be mandatorily required. Shareholders who are required to link Aadhaar number with PAN as required under section 139AA(2) read with Rule 114AAA, should compulsorily link the same immediately. If, as required under the law, any PAN is found to have not been linked with Aadhaar then such a PAN will be inoperative and Tax would be deducted at a higher rate under section 206AA of the Act.
11. Updation of PAN, Email address and other details: All the shareholders are requested to update their residential status, email address, mobile number, residential address, category and other details with their relevant depositories through their depository participants, in case the shares are held in electronic form or with the Company, in case the shares are held in physical form, as may be applicable. The Company is obligated to deduct TDS based on the records made available by National Securities Depository Limited and Central Depository Services (India) Limited (collectively referred to as ‘the Depositories’) in case of shares held in demat mode and from the records of the Company in case of shares held in physical mode and no request will be entertained for revision of TDS return.
12. Updating of Bank Account: Shareholders holding shares in demat mode are requested to ensure that their bank account details are updated with their respective demat accounts, to enable the Company to make timely credit of dividends in their respective bank accounts.
13. In order to enable us to determine the appropriate tax rate at which tax has to be deducted at source under the respective provisions of the Act, we request you to provide the above-mentioned details and documents as applicable to you on or before Thursday, August 7, 2025. The dividend will be paid after deduction of TDS as determined on the basis of the aforementioned documents provided by the respective shareholders as applicable to them and satisfactory review of the documents by the Company.
14. No communication on the tax determination/ deduction shall be considered after Thursday, August 7, 2025.

In case of any query, you reach out to us by sending an email at investor@cameoindia.com or investorservices@amararaja.com or contact Mr. P Muralidharan, Manager, Cameo Corporate Services Limited at +91 44 28460718.